Columbia Record and payment ordinance (§ 17-152)

The director of finance shall keep a record of all tax bills issued by the city, which shall show the date and amount of each tax bill, the rate of interest it bears, the name of the record owner and the description of the property against which it was issued, and a general description of the facts authorizing its issue. The director of finance shall accept partial or total payment of any tax bill and shall keep a record of all payments. When any tax bill is paid in full, he shall note the date of satisfaction on the record. The tax bill shall then be canceled and returned to the property owner.